El principio de buena administración en el ámbito de la revisión de actos tributarios.

Abstract

This paper analyzes the application of the principle of good administration in the field of review of tax acts, basically, through the Judgments of the Spanish Supreme Court. In the first section, it is examined the nature of good administration. The author concludes that it is a general principle of Law, and the author determines that the assessment of its practical utility depends on the separate study of each of its requirements. Consequently, the following sections analyze the right of taxpayers to have their affairs handled by the Administration; the Administration's duty to act diligently and proactively; the duty to motivate administrative acts; finalist interpretations of the rules based on good administration; and the usefulness of this principle to control administrative discretion. This paper ends by summarizing the conclusions reached in the previous sections.